https://www.taxtmi.com/caselaws?id=88987 Reliance on material gathered after the personal hearing, without notice to the assessee or an opportunity to meet that material, violated the requirements of fair hearing and natural justice. The adjudicating authority had made post-hearing factual inquiries about the manufacture of steam and used them to confirm duty and penalty, which introduced procedural infirmity. The order was set aside and the matter was remanded for a fresh decision after granting a reasonable opportunity of hearing and complying with natural justice. en-us Mon, 02 Feb 1998 00:00:00 +0530 Thu, 22 Sep 2011 16:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88987 Reliance on material gathered after the personal hearing, without notice to the assessee or an opportunity to meet that material, violated the requirements of fair hearing and natural justice. The adjudicating authority had made post-hearing factual inquiries about the manufacture of steam and used them to confirm duty and penalty, which introduced procedural infirmity. The order was set aside and the matter was remanded for a fresh decision after granting a reasonable opportunity of hearing and complying with natural justice. Case-Laws Central Excise Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88987